The AO completed the assessments for A.Y. 2013-14 to 2017-18 based on the information received from Directorate General of GST Intelligence (DGGI) intimating that the assessee had supressed the sales by not accounting the same or by undervaluation. The AO referred and relied upon the statements recorded of various persons. The request to grant cross examination by the assessee was not granted by the AO while completing the assessment and making additions on account of income from such sales. The CIT(A) granted partial relief. However, on further appeal, the Tribunal set aside the assessment on the ground that orders were passed in violation of principles of natural justice as no cross examination was granted. The appeal filed against the Tribunal orders were dismissed by the High Court holding that the Tribunal had rightly interfered with orders passed by lower authorities..(AY.2013-14 to 2017-18)